The Concept Of Amanah Metaphor In Accounting: Meaning, Guidelines, And Purposes
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Abstract
This paper aims to construct Amanah's (trustful) metaphor in accounting related to meaning, guidelines, and purpose. This research is a qualitative research with an interpretive paradigm which is analyzed using content analysis. Data obtained from structured interviews with 40 IAI (Indonesian Accountant Assosiation) member, the Holy Qur'an, Hadith, and other literature. The research results are in the form of the metaphorical concept of Amanah, which is interpreted by a human perspective in perceiving his duties as God's representative in the world. Accounting guidelines based on the metaphor of Amanah concept must be based on strong Aqidah, based on good morals, a responsibility to society and the Ummah, based on legal, financial processes, and behavioral aspects of each of their actions. Besides, it also purpose at hisful amwal, the existence of al kitabah, assisting decision making, calculating business zakat, determining and calculating profit sharing for the unionized party. These concept will change accountants' behavior to be more trustworthy and not materialistic because all of their work is intended only to get the pleasure of Allah.
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Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171–193. https://doi.org/10.1108/IJIF-09-2018-0097
Almohtaseb, A. A., Almahameed, M. A. Y., Shaheen, H. A. K., & Jarrar Al Khattab, M. H. (2019). A roadmap for developing, implementing and evaluating performance management systems in Jordan public universities. Journal of Applied Research in Higher Education, 11(2), 325–339. https://doi.org/10.1108/JARHE-04-2018-0061
Ayedh, A., Echchabi, A., & Ihsan, H. (2018). Waqf accountability in the Republic of Yemen: An empiRical analysis. Qudus International Journal of Islamic Studies, 6(2), 161–180. https://doi.org/10.21043/qijis.v6i2.4030
Birton, M. N. A., Triyuwono, I., Mulawarman, A. D., & Rahman, A. F. (2015). Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory. Procedia - Social and Behavioral Sciences, 211, 723–730. https://doi.org/10.1016/j.sbspro.2015.11.093
Burhanuddin, C. I., & Abdi, M. N. (2020). Ancaman Krisis Ekonomi Globar dri Dampak Penyebaran Virus Corona (Covid-19). Krisis, Ancaman Global, Ekonomi Dampak, Dari, 17, 710–718.
Chapra, M. (2014). Innovation and authenticity in Islamic finance. Morality and Justice in Islamic Economics and Finance, April, 163–192. https://doi.org/10.4337/9781783475728.00013
Chua, W. F. (2005). Radical Developments in Accounting Thought. Accounting, the Social and the Political, 61(4), 55–66. https://doi.org/10.1016/b978-008044725-4/50009-6
Didin Sirojudin, M. P. . (n.d.). Filsafat Pendidikan Islam Perspektif Al-Gozali. Issn:2548-6896, 87–108.
Fauzan, A. (2015). Teks al-Qur’an dalam Pandangan Nashr Hamid Abu Zayd. Kalimah, 13(1), 71. https://doi.org/10.21111/klm.v13i1.279
Gozali, M. (2017). Agama dan Filsafat Dalam Pemikiran Ibnu Sina. Jaqfi: Jurnal Aqidah Dan Filsafat Islam, 1(2), 22–36.
Hadi, N., & Baihaqi, J. (2020). The Motive of CSR Practices in Indonesia: Maqasid Al-Sharia Review. 8(2), 327–352. https://doi.org/10.21043/qijis.v8i2.8856
Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting and Organizational Change, 8(3), 257–285. https://doi.org/10.1108/18325911211258308
Hassan, M. K., Aliyu, S., Paltrinieri, A., & Khan, A. (2019). A Review of Islamic Investment Literature. Economic Papers, 38(4), 345–380. https://doi.org/10.1111/1759-3441.12230
Ihsan, H., Sulaiman, M., Alwi, N. M., & Adnan, M. A. (2017). A study of accountability practice in Dompet Dhuafa Waqf of Indonesia. Journal of King Abdulaziz University, Islamic Economics, 30(2), 13–32. https://doi.org/10.4197/Islec.30-2.2
Isgiyarta, J. (2011). Telaah Kritis Filsafat Positivisme Untuk Pengembangan Teori Akuntansi. Jaai, 15(Desember), 204–214. Vol. 15, No. 2
Kalbarini, R. Y., & Suprayogi, N. (2015). Implementasi Akuntabilitas Dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta). Jurnal Ekonomi Syariah Teori Dan Terapan, 1(7), 506. https://doi.org/10.20473/vol1iss20147pp506-517
Kamayanti, A. (2016a). Fobi(A)Kuntansi: Puisisasi Dan Refleksi Hakikat. Jurnal Akuntansi Multiparadigma, 7(1). https://doi.org/10.18202/jamal.2016.04.7001
Kamayanti, A. (2016b). Integrasi Pancasila Dalam Pendidikan Akuntansi Melalui Pendekatan Dialogis. Journal of Accounting and Business Education, 2(2), 1–16. https://doi.org/10.26675/jabe.v2i2.6063
Kamayanti, A., Triyuwono, I., Irianto, G., & Mulawarman, A. D. (2012). Philosophical Reconstruction of Accounting Education : Liberation through Beauty. World Journal of Social Science, 2(7), 222–233.
Lasiyo. (1997). Pemikiran Filsafat Timur Dan Barat. Jurnal Filsafat, 1–18.
Mufid, F. (2014). Islamic Sciences Integration. QIJIS (Qudus International Journal of Islamic Studies), 2(2), 144–160.
Mulawarman, A., Triyuwono, I., Irianto, G., & Ludigdo, U. (2011). Menuju Teori Akuntansi Syariah Baru. Jurnal Ekonomi & Keuangan Islam, 1(1), 61–78.
Mulia, A. S. (2012). Dari Kecerdasan Emosional , Spiritual. Jurnal Akuntansi Multiparadigma, 3(3), 441–454. jamal.ub.ac.id
Nengsih, T. A., Nofrianto, Rosmanidar, E., & Uriawan, W. (2021). Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(1), 151–170. https://doi.org/10.15408/aiq.v13i1.18347
Nurhadi, N. (2017). Islamic Education dalam Perspektif Ekonom dan Filosof (Analisis Paradigma Pendidikan Barat Dan Timur). Jurnal Pendidikan Agama Islam Al-Thariqah, 2(2), 172–188. https://doi.org/10.25299/althariqah.2017.vol2(2).1044
Paterson, A. S., Changwony, F., & Miller, P. B. (2019). Accounting control, governance and anti-corruption initiatives in public sector organisations. British Accounting Review, 51(5). https://doi.org/10.1016/j.bar.2019.100844
Prakitsuwan, P., & Moschis, G. P. (2020). Well-being in later life: a life course perspective. Journal of Services Marketing, August 2019. https://doi.org/10.1108/JSM-08-2019-0316
Rokhman, W. (2014). Islamic Work Ethic As an Antecedent of Work Outcomes: a Study of Islamic Microfinance in Central Java, Indonesia. QIJIS (Qudus International Journal of Islamic Studies), 2(1), 82–97.
Shaw, J. (2020). The revolt against rationalism: Feyerabend’s critical philosophy. Studies in History and Philosophy of Science Part A, 80(October 2018), 110–122. https://doi.org/10.1016/j.shpsa.2019.05.007
Soleh, A. K. (2014). Mencermati Sejarah Perkembangan Filsafat Islam. Tsaqafah, 10(1), 63. https://doi.org/10.21111/tsaqafah.v10i1.64
Supriyadi, A. (2014). Implementation of Islamic Economic Principles About Mortgages. QIJIS (Qudus International Journal of Islamic Studies), 2(2), 121–143. http://journal.stainkudus.ac.id/index.php/QIJIS/article/view/1545/1416
Syahdan, S. A., & Asyikin, J. (2016). Aktualitas Filsafat Ilmu Sebagai Dasar Dan Arah Pengembangan Akuntansi. Prosiding Eksternal Stie Indonesia Banjarmasin, 3, 120–127.
Triyuwono, I. (2001). Metafora Zakat Dan Shari’Ah Enterprise Theory Sebagai Konsep Dasar Dalam Membentuk Akuntansi Syari’Ah. Jurnal Akuntansi Dan Auditing Indonesia, 5(2), 131–145.
Triyuwono, I. (2004). Trust (Amanah), the Divine Symbol: Interpretations in the Context of Islamic Banking and Accounting Practices. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, July, 1–19.
Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
Triyuwono, Iw. (2000). Akuntansi Syari’ah: Implementasi Nilai Keadilan Dalam Format Metafora Amanah. Jurnal Akuntansi Dan Auditing Indonesia., 4(1), 1–34. https://journal.uii.ac.id/JAAI/article/view/11293
Wahid, S. H. (2015). Transformasi Uang Model Karl Marx Perspektif Konsep Uang dalam Ekonomi Islam. Inovatif, 1(2), 137–153.
Absiroh, U. (2017). Understanding of History 350 Years Indonesia Colonized By Dutch. Jurnal Online Mahasiswa (JOM) Fakultas Keguruan Dan Ilmu Pendidikan (FKIP) Universitas Riau, 1, 1–15. https://www.neliti.com/publications/205480/sejarah-pemahaman-350-tahun-indonesia-dijajah-belanda
Ahmad, M. S. (2013). Contemporary issues in management. Journal of Management and Science, 1(4), 481–484. https://doi.org/10.26524/jms.2013.62
Akhyar Adnan, M., & Barizah Abu Bakar, N. (2009). Accounting treatment for corporate zakat: a critical review. International Journal of Islamic and Middle Eastern Finance and Management, 2(1), 32–45. https://doi.org/10.1108/17538390910946258
Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171–193. https://doi.org/10.1108/IJIF-09-2018-0097
Almohtaseb, A. A., Almahameed, M. A. Y., Shaheen, H. A. K., & Jarrar Al Khattab, M. H. (2019). A roadmap for developing, implementing and evaluating performance management systems in Jordan public universities. Journal of Applied Research in Higher Education, 11(2), 325–339. https://doi.org/10.1108/JARHE-04-2018-0061
Ayedh, A., Echchabi, A., & Ihsan, H. (2018). Waqf accountability in the Republic of Yemen: An empiRical analysis. Qudus International Journal of Islamic Studies, 6(2), 161–180. https://doi.org/10.21043/qijis.v6i2.4030
Birton, M. N. A., Triyuwono, I., Mulawarman, A. D., & Rahman, A. F. (2015). Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory. Procedia - Social and Behavioral Sciences, 211, 723–730. https://doi.org/10.1016/j.sbspro.2015.11.093
Burhanuddin, C. I., & Abdi, M. N. (2020). Ancaman Krisis Ekonomi Globar dri Dampak Penyebaran Virus Corona (Covid-19). Krisis, Ancaman Global, Ekonomi Dampak, Dari, 17, 710–718.
Chapra, M. (2014). Innovation and authenticity in Islamic finance. Morality and Justice in Islamic Economics and Finance, April, 163–192. https://doi.org/10.4337/9781783475728.00013
Chua, W. F. (2005). Radical Developments in Accounting Thought. Accounting, the Social and the Political, 61(4), 55–66. https://doi.org/10.1016/b978-008044725-4/50009-6
Didin Sirojudin, M. P. . (n.d.). Filsafat Pendidikan Islam Perspektif Al-Gozali. Issn:2548-6896, 87–108.
Fauzan, A. (2015). Teks al-Qur’an dalam Pandangan Nashr Hamid Abu Zayd. Kalimah, 13(1), 71. https://doi.org/10.21111/klm.v13i1.279
Gozali, M. (2017). Agama dan Filsafat Dalam Pemikiran Ibnu Sina. Jaqfi: Jurnal Aqidah Dan Filsafat Islam, 1(2), 22–36.
Hadi, N., & Baihaqi, J. (2020). The Motive of CSR Practices in Indonesia: Maqasid Al-Sharia Review. 8(2), 327–352. https://doi.org/10.21043/qijis.v8i2.8856
Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting and Organizational Change, 8(3), 257–285. https://doi.org/10.1108/18325911211258308
Hassan, M. K., Aliyu, S., Paltrinieri, A., & Khan, A. (2019). A Review of Islamic Investment Literature. Economic Papers, 38(4), 345–380. https://doi.org/10.1111/1759-3441.12230
Ihsan, H., Sulaiman, M., Alwi, N. M., & Adnan, M. A. (2017). A study of accountability practice in Dompet Dhuafa Waqf of Indonesia. Journal of King Abdulaziz University, Islamic Economics, 30(2), 13–32. https://doi.org/10.4197/Islec.30-2.2
Isgiyarta, J. (2011). Telaah Kritis Filsafat Positivisme Untuk Pengembangan Teori Akuntansi. Jaai, 15(Desember), 204–214. Vol. 15, No. 2
Kalbarini, R. Y., & Suprayogi, N. (2015). Implementasi Akuntabilitas Dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta). Jurnal Ekonomi Syariah Teori Dan Terapan, 1(7), 506. https://doi.org/10.20473/vol1iss20147pp506-517
Kamayanti, A. (2016a). Fobi(A)Kuntansi: Puisisasi Dan Refleksi Hakikat. Jurnal Akuntansi Multiparadigma, 7(1). https://doi.org/10.18202/jamal.2016.04.7001
Kamayanti, A. (2016b). Integrasi Pancasila Dalam Pendidikan Akuntansi Melalui Pendekatan Dialogis. Journal of Accounting and Business Education, 2(2), 1–16. https://doi.org/10.26675/jabe.v2i2.6063
Kamayanti, A., Triyuwono, I., Irianto, G., & Mulawarman, A. D. (2012). Philosophical Reconstruction of Accounting Education : Liberation through Beauty. World Journal of Social Science, 2(7), 222–233.
Lasiyo. (1997). Pemikiran Filsafat Timur Dan Barat. Jurnal Filsafat, 1–18.
Mufid, F. (2014). Islamic Sciences Integration. QIJIS (Qudus International Journal of Islamic Studies), 2(2), 144–160.
Mulawarman, A., Triyuwono, I., Irianto, G., & Ludigdo, U. (2011). Menuju Teori Akuntansi Syariah Baru. Jurnal Ekonomi & Keuangan Islam, 1(1), 61–78.
Mulia, A. S. (2012). Dari Kecerdasan Emosional , Spiritual. Jurnal Akuntansi Multiparadigma, 3(3), 441–454. jamal.ub.ac.id
Nengsih, T. A., Nofrianto, Rosmanidar, E., & Uriawan, W. (2021). Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(1), 151–170. https://doi.org/10.15408/aiq.v13i1.18347
Nurhadi, N. (2017). Islamic Education dalam Perspektif Ekonom dan Filosof (Analisis Paradigma Pendidikan Barat Dan Timur). Jurnal Pendidikan Agama Islam Al-Thariqah, 2(2), 172–188. https://doi.org/10.25299/althariqah.2017.vol2(2).1044
Paterson, A. S., Changwony, F., & Miller, P. B. (2019). Accounting control, governance and anti-corruption initiatives in public sector organisations. British Accounting Review, 51(5). https://doi.org/10.1016/j.bar.2019.100844
Prakitsuwan, P., & Moschis, G. P. (2020). Well-being in later life: a life course perspective. Journal of Services Marketing, August 2019. https://doi.org/10.1108/JSM-08-2019-0316
Rokhman, W. (2014). Islamic Work Ethic As an Antecedent of Work Outcomes: a Study of Islamic Microfinance in Central Java, Indonesia. QIJIS (Qudus International Journal of Islamic Studies), 2(1), 82–97.
Shaw, J. (2020). The revolt against rationalism: Feyerabend’s critical philosophy. Studies in History and Philosophy of Science Part A, 80(October 2018), 110–122. https://doi.org/10.1016/j.shpsa.2019.05.007
Soleh, A. K. (2014). Mencermati Sejarah Perkembangan Filsafat Islam. Tsaqafah, 10(1), 63. https://doi.org/10.21111/tsaqafah.v10i1.64
Supriyadi, A. (2014). Implementation of Islamic Economic Principles About Mortgages. QIJIS (Qudus International Journal of Islamic Studies), 2(2), 121–143. http://journal.stainkudus.ac.id/index.php/QIJIS/article/view/1545/1416
Syahdan, S. A., & Asyikin, J. (2016). Aktualitas Filsafat Ilmu Sebagai Dasar Dan Arah Pengembangan Akuntansi. Prosiding Eksternal Stie Indonesia Banjarmasin, 3, 120–127.
Triyuwono, I. (2001). Metafora Zakat Dan Shari’Ah Enterprise Theory Sebagai Konsep Dasar Dalam Membentuk Akuntansi Syari’Ah. Jurnal Akuntansi Dan Auditing Indonesia, 5(2), 131–145.
Triyuwono, I. (2004). Trust (Amanah), the Divine Symbol: Interpretations in the Context of Islamic Banking and Accounting Practices. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, July, 1–19.
Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
Triyuwono, Iw. (2000). Akuntansi Syari’ah: Implementasi Nilai Keadilan Dalam Format Metafora Amanah. Jurnal Akuntansi Dan Auditing Indonesia., 4(1), 1–34. https://journal.uii.ac.id/JAAI/article/view/11293
Wahid, S. H. (2015). Transformasi Uang Model Karl Marx Perspektif Konsep Uang dalam Ekonomi Islam. Inovatif, 1(2), 137–153.
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2024-07-18
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